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Mercury Companys unadjusted book balance at September 30 is $710. If the company's accountant mistakenly recorded a $18 check as $81. After correcting the mistake,

Mercury Companys unadjusted book balance at September 30 is $710. If the company's accountant mistakenly recorded a $18 check as $81. After correcting the mistake, Mercury Company would show a cash balance of $______

the answer is 773, but why is it 773?

Mercury Companys unadjusted book balance at September 30 is $633. If the company's accountant mistakenly recorded a $153 check as $135. After correcting the mistake, Mercury Company would show a cash balance of $______

the answer is 615 but why is it 615? and not 651?

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